Ingredients:

Canvas size

Layers and layer styles (stroke, gradient)

Polygonal lasso tool

Pen tool

Transform and Gaussian Blur (for shadows)

Difficulty: Intermediate/Advanced, but do not be scared–if you do not get a step, post a comment and I will clarify it. As always, at the end of the tutorial, there is a link to download the PSD file so you can see what we have done to get the 3D-photo effect.

Preview

This is what we will get when we finish this tutorial.

Here is our original:

Click the image, save it to your drive and let’s get started.

1. Let us add some workspace around the image (Image > Canvas Size).

2. Create a new layer (Layers > New > Layer). Double-click the layer in the Layers palette and name the layer "Frame".

3. Use Polygonal Lasso Tool, which is under the Lasso tool in the Tools menu, to draw the frame for the photo.

5. Press Ctrl+Back Space on the keyboard to fill the select area with color (any color will do at this step).

6. Click on the Add a Layer style icon at the bottom of the Layers palette and select Stroke (click the screenshot below to enlarge). Our stroke color is #2b4729.

9. Use Polygonal Lasso Tool again to draw the inner frame. With the inner frame shape selected, click on the main layer that has the original photo and press Ctrl+C on the keyboard to copy a part of the image. Then select the Inner Frame layer and press Ctrl+V to paste the part of the image.

10. Add stroke to the Inner Frame layer as we did in step 6.

11. Hide all the layers except the Original Photo layer.

12. Create a copy of the Original Photo layer and use the Pen Tool (P) to select the upper part of the mushrooms. Then click the Add a layer mask icon at the bottom of the Layers palette or select Layer > Layer Mask > Reveal Selection from the top menu.

13. Make the layers visible again.

14. Hide the Original Photo layer. Create a new layer, drag and drop it down in the Layers menu and then fill it with the help of the Gradient tool (G).

15. All we have to do now is add shadows. Use the Brush tool (B) to draw a shadow over the top of the mushrooms. Use the Opacity slider in the Layers palette to make the shadow more transparent.

16. For the shadow under the frame, we duplicate the Frame layer, and fill it with black.